Toast the hazelnuts: Preheat the oven to 350°F (175°C). Spread hazelnuts on a baking sheet and toast for 8–10 minutes until fragrant. If skins are on, wrap warm nuts in a clean towel and rub to remove most of the skins.

Make the hazelnut spread: Add hazelnuts to a food processor and blend until they form a smooth butter, scraping down sides as needed. Add cocoa powder, powdered sweetener, 1–2 tablespoons coconut oil, vanilla, salt, and optional cream or nut butter. Blend until glossy and spreadable. Adjust sweetness and salt to taste.

Melt the chocolate: In a heat-safe bowl, melt sugar-free chocolate with 1 tablespoon coconut oil using a double boiler or microwave in 20–30 second bursts, stirring until smooth.

Prep the cups: Line a mini muffin pan with liners. Spoon about 1 teaspoon melted chocolate into each liner, tilting to coat the bottom. Chill for 5–7 minutes to set slightly.

Add the filling: Dollop 1–2 teaspoons of the hazelnut spread into each cup. Gently flatten so it doesn’t poke above the sides.

Seal with chocolate: Top each with enough melted chocolate to cover the spread, tapping the pan lightly to remove air bubbles and create a smooth top.

Chill to set: Refrigerate for 20–30 minutes until firm. Peel off liners and enjoy.

Tidy up edges (optional): For a cleaner look, briefly warm a knife under hot water, dry it, and gently trim any chocolate drips.